ACCA考试F3历年真题精选及详细解析1111-21.pdfVIP

ACCA考试F3历年真题精选及详细解析

1111-21

2.1Whichofthefollowingbestexplainswhatismeantbyby

AExpenditureonnon-currentassets,includingrepairsand

maintenance

BExpenditureonexpensiveassets

CExpenditurerelatingtotheissueofsharecapital

DExpenditurerelatingtotheacquisitionorimprovementof

non-currentassets

答案：D

2.2Whichofthefollowingcostswouldbeclassifiedascapital

expenditureforarestaurantbusiness?

1

AAreplacementforabrokenwindow

BRepaintingtherestaurant

CAnilluminatedsignadvertisingthebusinessname

DCleaningofthekitchenfloors

答案：C

2.3Whichoneofthefollowingcostswouldbeclassifiedas

revenueexpenditureontheinvoiceforanewcompanycar?

ARoadtax

BNumberplates

CFittedstereoradio

DDeliverycosts

答案：A

1

2.4Whichoneofthefollowingassetsmaybeclassifiedasa

non-currentassetinthefinancialstatementsofabusiness?

AAtaxrefundduenextyear

BAmotorvehicleheldforresale

CAcomputerusedintheoffice

DCleaningproductsusedtocleantheofficefloors

答案：C

2.5Whichoneofthefollowingassetsmaybeclassifiedasa

non-currentassetinthefinancialstatementsofabusiness?

AAtaxrefundduenextyear

BAmotorvehicleheldforresale

CAcomputerusedintheoffice

1

DCleaningproductsusedtocleantheofficefloors

答案：C

2.6Whichoftheflowingitemsshouldbeincludedincurrent

assets?

(i)Assets,whicharenotintendedtobeconvertedintocash

(ii)Assets,whichwillbeconvertedintocashinthelongterm

(iii)Assets,whichwillbeconvertedintocashinthenearfuture

A(i)only

B(ii)only

C(iii)only

D(ii)and(iii)